BIR RMC No. 38-2026: BIR Registration Seal Badge for Online Sellers and Digital Businesses
- Yasser Aureada
- 3 days ago
- 2 min read
The Bureau of Internal Revenue issued Revenue Memorandum Circular No. 38-2026 to guide online sellers, e-commerce merchants, service providers, content creators, and other digital businesses on the posting of proof of BIR registration online.
What Is the BIR Registration Seal Badge?
The BIR Registration Seal Badge is an official proof that an online business or digital service provider is registered with the BIR.
Instead of posting the full BIR Certificate of Registration or electronic Certificate of Registration, taxpayers may use the seal badge on their official website, online shop, e-commerce seller page, mobile app, or platform profile.
This helps protect sensitive information while still showing customers, platforms, and regulators that the business is properly registered.
Who Is Covered?
This requirement applies not only to online sellers of goods, but also to those earning through digital or electronic means.
Covered taxpayers may include online stores, marketplace sellers, service providers, bloggers, vloggers, livestreamers, content creators, influencers, affiliate marketers, and individuals earning from online advertisements, sponsorships, commissions, or similar digital activities.
Where Should the Badge Be Posted?
The badge must be clearly visible and easy to access. For taxpayers with their own website or mobile app, it may be posted on pages such as the About Page, Company Page, Government Compliance Page, or Business Permits section.
For e-commerce platforms and mobile applications, it may be placed in areas such as the app support page, about section, app settings, or government compliance/business permits section.
For sellers or merchants using online platforms, it may be posted on the seller profile, store details, marketplace page, or business page.
QR Code Verification
RMC No. 38-2026 also announces the availability of a QR Code in the BIR Certificate of Registration.
The QR Code allows verification of the authenticity of the BIR COR/eCOR and the validity of the taxpayer’s registration. This helps customers, banks, government agencies, e-commerce platforms, and other relying parties confirm that a business is properly registered.
Important Reminders for Taxpayers
The BIR Registration Seal Badge must remain clear, readable, and unaltered. Taxpayers are not required to upload their entire registration document if only the badge is needed for posting.
Taxpayers with existing COR/eCOR without a QR Code are not required to replace it immediately, but they are encouraged to update or replace it for purposes of securing the BIR Registration Seal Badge.
Why This Matters
This update supports greater transparency in online transactions. For businesses, displaying the BIR Registration Seal Badge helps build trust with customers and shows that the business is operating legally.
For buyers, it provides an added layer of confidence when dealing with online sellers and digital service providers.
Final Thoughts
BIR RMC No. 38-2026 is an important reminder that tax compliance now extends to the digital marketplace. Online businesses, e-commerce sellers, and digital earners should ensure that they are properly registered, that their business information is updated, and that their BIR Registration Seal Badge is posted where customers can easily see it.
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